Delaware LLC via Firstbase — Brazilian E-commerce Sellers
Brazilian FBA sellers with 6-figure US revenue sometimes pick Delaware for the brand credibility with US-based accountants and Amazon vendor onboarding. Wyoming does the same tax job for $290/year less; there is no Amazon-specific reason to prefer Delaware.
US tax: LLC pays $0 federal tax when non-ETBUS with no effectively connected income. Form 5472 + pro-forma 1120 mandatory yearly under IRC §6038A; $25,000 penalty. Delaware franchise tax is a flat $300/year plus $50 annual report.
Brazil side: DIRPF Anexo Bens e Direitos Section 8 discloses the LLC; Bacen CBE kicks in above USD 1M in aggregate offshore capital.
Model the full outlay, not just the setup fee
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What the tax authority sees
A Delaware LLC held by a Brazilian resident owes no US federal tax when non-ETBUS with no effectively connected income; Form 5472 (IRC §6038A) mandatory yearly plus Delaware franchise tax $300.
Receita Federal foreign entity disclosure (DIRPF Section 8)
Delaware helps only if Amazon FBA scale or US bank scrutiny demands stronger brand; Wyoming saves BRL 1,500/year with identical tax exposure.
- 01Form 5472 penalty $25,000 per year (IRC §6038A)
- 02DIRPF Anexo Bens e Direitos Section 8 disclosure required
- 03Bacen Capitais Brasileiros no Exterior filing above USD 1M aggregate
- 04Sales tax nexus in states where inventory sits (South Dakota v. Wayfair)
From filing to funded bank account
US LLC (Delaware) vs Estonia OÜ (e-Residency)
FAQ
Amazon has no state preference. Seller Central accepts any US LLC with valid EIN and US business address. Wyoming and Delaware onboard identically. Delaware wins only if you plan to sell wholesale to US retailers who require state-of-incorporation vetting.
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